XML 60 R19.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Postretirement And Other Benefits | 9 Months Ended
--- | ---
Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract] |
Postretirement and Other Benefits | Postretirement and Other Benefits The Company sponsors pension benefits in the United States, France and Canada and postretirement healthcare and life insurance, or OPEB, benefits in the United States and Canada. The Company’s Canadian pension and OPEB benefits are not material and therefore are not included in the following disclosures. Pension and OPEB Benefits The components of net pension and OPEB benefit costs for U.S. employees and net pension benefit costs for French employees during the three months and nine months ended September 30, 2013 and 2012 were as follows ($ in millions):
| Three Months Ended September 30,
| U.S. Pension Benefits |  | French Pension Benefits |  | U.S. OPEB Benefits
| 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Service cost | $ | — |  |  | $ | — |  |  | $ | 0.3 |  |  | $ | 0.2 |  |  | $ | 0.1 |  |  | $ | — |
Interest cost | 1.3 |  |  | 1.4 |  |  | 0.2 |  |  | 0.3 |  |  | — |  |  | — |
Expected return on plan assets | (1.7 | ) |  | (1.9 | ) |  | (0.1 | ) |  | (0.1 | ) |  | — |  |  | — |
Amortizations and other | 1.5 |  |  | 1.4 |  |  | 0.3 |  |  | 0.1 |  |  | (0.3 | ) |  | — |
Curtailment benefit | — |  |  | — |  |  | — |  |  | — |  |  | (3.2 | ) |  | — |
Net periodic benefit cost | $ | 1.1 |  |  | $ | 0.9 |  |  | $ | 0.7 |  |  | $ | 0.5 |  |  | $ | (3.4 | ) |  | $ | — |
| Nine Months Ended September 30,
| U.S. Pension Benefits |  | French Pension Benefits |  | U.S. OPEB Benefits
| 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Service cost | $ | — |  |  | $ | — |  |  | $ | 0.9 |  |  | $ | 0.7 |  |  | $ | 0.1 |  |  | $ | 0.1 |
Interest cost | 3.9 |  |  | 4.2 |  |  | 0.6 |  |  | 0.8 |  |  | 0.1 |  |  | 0.3 |
Expected return on plan assets | (5.3 | ) |  | (5.7 | ) |  | (0.3 | ) |  | (0.4 | ) |  | — |  |  | — |
Amortizations and other | 5.0 |  |  | 4.4 |  |  | 0.8 |  |  | 0.2 |  |  | (0.7 | ) |  | — |
Curtailment benefit | — |  |  | — |  |  | — |  |  | — |  |  | (3.2 | ) |  | — |
Net periodic benefit cost | $ | 3.6 |  |  | $ | 2.9 |  |  | $ | 2.0 |  |  | $ | 1.3 |  |  | $ | (3.7 | ) |  | $ | 0.4 |
During the full-year 2013, the Company expects to recognize approximately $6 million for amortization of accumulated other comprehensive loss related to its U.S. pension and OPEB plans and approximately $0.2 million credit for its French pension plans. During the nine months ended September 30, 2013, the Company contributed $0.7 million to its U.S. pension plan.

X
- Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Implementation Guide (Q and A) -Number FAS88 -Paragraph 63 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7, 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-2 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 106 -Paragraph 518 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph h -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph q -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS106-2 -Paragraph 20, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 30 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 8 -Subparagraph m -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration